The future of the profit split method

• Material Type: 図書
• ISBN: 9789403524306 (hardback); 9403524308
• ISBN (error code): 9789403524313 (eBook); 9789403524320 (webPDF)
• Title: The future of the profit split method
• Author/Editor: edited by Robert Danon, Guglielmo Maisto, Vikram Chand, Gabriella Cappelleri
• Author Heading: Danon, Robert J.
• Publication, Distribution, etc.: Alphen aan den Rijn, The Netherlands : Wolters Kluwer (出版)
• Publication Date: [2021]
• Publication Date (W3CDTF): 2021
• Extent: xxvii, 356 pages
• Other physical details: illustrations
• Size: 25 cm
• Place of Publication (Country Code): NL
• Text Language Code: eng
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: Transfer pricing--Taxation--Law and legislation--OECD countries; International business enterprises--Taxation--Law and legislation--OECD countries; Transfer pricing--Law and legislation--OECD countries; International business enterprises--Taxation--Law and legislation.; Transfer pricing--Law and legislation.; Transfer pricing--Taxation--Law and legislation.; OECD countries.
• LCC: K4550
• NDLC: A361; A366
• Target Audience: 一般
• Note (Bibliography): Includes bibliographical references and index
• Holding library: 国立国会図書館
• Call No.: A361-D24
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 031202855; http://id.ndl.go.jp/bib/031202855
• LC Control Number: 2020455061; https://lccn.loc.gov/2020455061
• OCLC No.: 1245249323; https://www.worldcat.org/oclc/1245249323
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Contents: The rise (and fall?) of the profit split method / Guglielmo MaistoHistory and evolution of the profit split method in the OECD guidelines / Paolo Vale...
• Summary, etc.: Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight after the OECD's Base Erosion and Profit Shifting (BE...